Examlex
Postaccident testing has been considered only in the context of jobs involving transportation or safety-
sensitive positions, where accidents pose real risks to the health, safety, and welfare of others.
Owner's Equity Accounts
Accounts representing the owner’s claim or interest in the business assets after all liabilities have been deducted.
Credits
Entries on the right side of an account, indicating an increase in liabilities, equity, or revenue, or a decrease in assets or expenses.
Posting Reference Notation
A unique code or number used to track the entry of a transaction in the accounting records to its source document.
Journal
A book or electronic record in which transactions are recorded in chronological order before they are posted to ledger accounts.
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